The 30th edition of Climate & Finance examines a global landscape defined by “Resilience Amidst Fragmentation.” As the United States withdraws from the UNFCCC and IPCC, the burden of climate leadership is shifting, forcing a recalibration of global financing and geopolitical power structures. This retreat highlights a critical paradox: while multilateralism faces headwinds, the institutionalization of climate risk continues to accelerate through mandatory frameworks.

In Taiwan, 2026 marks the “Year of Execution,” where carbon pricing and IFRS S2 transition from regulatory concepts to material financial realities. Beyond carbon, the strategic focus has expanded to “Water Risk” and the energy demands of AI infrastructure, as codified in the Hamburg Declaration. As we navigate this watershed year, the ability to quantify cross-border risks and leverage transition finance will distinguish the resilient from the vulnerable in an increasingly volatile market.